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Order of the Court (Eighth Chamber) of 5 October 2023.
ZSE Elektrárne, s.r.o v Finančné riaditeľstvo Slovenskej republiky.
Request for a preliminary ruling from the Najvyšší správny súd Slovenskej republiky.
Case C-151/23.

ECLI identifier: ECLI:EU:C:2023:751

Order of the Court (Sixth Chamber) of 20 June 2023.
SOLE-MiZo Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Szegedi Törvényszék.
Request for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Article 183 – Principles of fiscal effectiveness and fiscal neutrality – Deduction of input tax – Refund of excess – Calculation of interest due because of the unavailability of an excess of deductible VAT withheld in breach of EU law – Monetary depreciation.
Case C-426/22.

ECLI identifier: ECLI:EU:C:2023:517

Order of the Court (Seventh Chamber) of 24 May 2023.
Shortcut – Consultadoria e Serviços de Tecnologias de Informação, Lda v Autoridade Tributária e Aduaneira.
Request for a preliminary ruling from the Supremo Tribunal Administrativo.
Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 178(a) – Right to deduct – Conditions of exercise – Article 226(6) – Details which must appear on the invoice – Scope and nature of the services provided – Invoices containing a generic description of the services provided.
Case C-690/22.

ECLI identifier: ECLI:EU:C:2023:440

Judgment of the Court (Tenth Chamber) of 25 May 2023.
Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o.
Request for a preliminary ruling from the Naczelny Sąd Administracyjny.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Refusal – Refusal based on the invalidity of the transaction under national civil law.
Case C-114/22.

Court reports – general – 'Information on unpublished decisions' section

ECLI identifier: ECLI:EU:C:2023:430

Order of the Court (Fifth Chamber) of 9 January 2023.
A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., 'f.a.', v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Reference for a preliminary ruling – Article 99 of the Rules of Procedure – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 178 – Right to deduct input VAT – Fraud – Proof – Duty of care of the taxable person – Consideration of an infringement of the national provisions governing the supply of services at issue.
Case C-289/22.

ECLI identifier: ECLI:EU:C:2023:26

Judgment of the Court (Seventh Chamber) of 13 October 2022.
HUMDA Magyar Autó-Motorsport Fejlesztési Ügynökség Zrt. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Fővárosi Törvényszék.
Request for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Sales which are not subject to VAT – VAT unduly invoiced and paid – Liquidation of the provider – Refusal by the tax authority to refund to the customer VAT improperly paid – Principles of effectiveness, tax neutrality and non-discrimination.
Case C-397/21.

ECLI identifier: ECLI:EU:C:2022:790

Order of the Court (Seventh Chamber) of 3 June 2022.
Megatherm-Csillaghegy Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.
Request for a preliminary ruling from the Kúria.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Right to deduct VAT – Procedure for exercising that right – Revocation and subsequent restoration of a taxable person’s tax identification number – Forfeiture of the right to deduct VAT in respect of transactions carried out during the period prior to that revocation – Principle of proportionality.
Case C-188/21.

ECLI identifier: ECLI:EU:C:2022:444

Judgment of the Court (Eighth Chamber) of 10 February 2022.
Philips Orăştie SRL v Direcţia Generală de Administrare a Marilor Contribuabili.
Request for a preliminary ruling from the Curtea de Apel Alba Iulia.
Reference for a preliminary ruling – Harmonisation of fiscal legislation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 179 and 183 – Right to deduct VAT – Conditions – Compensation or refund of excess VAT – Additional liabilities – Principle of fiscal neutrality – Principles of equivalence and effectiveness.
Case C-487/20.

ECLI identifier: ECLI:EU:C:2022:92

Judgment of the Court (Tenth Chamber) of 9 December 2021.
Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství.
Request for a preliminary ruling from the Nejvyšší správní soud.
Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified – Conditions.
Case C-154/20.

Court reports – general

ECLI identifier: ECLI:EU:C:2021:989

Judgment of the Court (Second Chamber) of 12 May 2021.
CS and Finanzamt Österreich, Dienststelle Graz-Stadt v Finanzamt Österreich, Dienststelle Judenburg Liezen and technoRent International GmbH.
Request for a preliminary ruling from the Verwaltungsgerichtshof.
Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 90 – Reduction of the taxable amount – Article 183 – Refund of excess VAT – Default interest – No national rule – Principle of fiscal neutrality – Direct effect of provisions of EU law – Principle that national law must be interpreted in conformity with EU law.
Case C-844/19.

ECLI identifier: ECLI:EU:C:2021:378